26 U.S. Code § 6313 - Fractional parts of a cent

In the payment of any tax imposed by this title, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 778; Pub. L. 94–455, title XIX, § 1906(a)(19),Oct. 4, 1976, 90 Stat. 1825.)
Amendments

1976—Pub. L. 94–455struck out “not payable by stamp” after “title”.

 

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